Frequently Asked Questions

The Assessor has the responsibility for annually discovering and assessing all property, and keeping track of all persons owning, claiming, possessing or controlling it, within the County as required by law. The Assessor must produce and deliver an assessment roll by July 1 of each year. The Assessment Roll becomes the base upon which local property taxes are levied, collected and distributed to the state (schools), cities, development agencies, special districts, and the County of Tulare.

State law requires the Assessor's Office to reappraise property upon change in ownership or completion of new construction. The Assessor's Office must issue a supplemental assessment which reflects the difference between the prior assessed value and the new assessment. This difference in value is prorated based on the number of months remaining in the fiscal year, ending June 30. (Generally, Supplemental Assessments are not accounted for in escrow dealings, but the new property owner should be made aware of the supplemental process.)

Unlike real property, business personal property is reappraised annually. The owners of all businesses must file a property statement each year detailing costs of all supplies, equipment, fixtures and real estate (if any) at each location.